(-) Accountability Commitments and Results Internal Controls (-) Finance and Budget Accounting Contributions and other income Programme planning, budget and finance framework Utilization of funds Health and Wellbeing Human Resources Information and Technology Procurement Property Management Security Travel A C D E F I O P S U V A About Finance and Budget Accountability Overview Appropriations Assessed Contributions C Commitments and Expenses Cost Recovery D Delegation of Authority E Enterprise Risk Management Ethical Standards and Integrity Evaluation F Financial Regulations and Rules Fraud Prevention/Reporting Fraud I Insurance and Compensation IPSAS Financial Statements O Oversight Functions P Performance Management Planning, Programming, Budgeting, Monitoring and Evaluation Programme, Planning and Budgeting Documents S Statement on Internal Control Statement on Internal Control U UN Charter V Voluntary Contributions